SUBSTANTIVE Definition

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SUBSTANTIVE is reality, real rather than apparent, as seen by an unbiased observer and not just the official view of management.

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TIME SERIES is an ordered sequence of values of a variable at equally spaced time intervals.

COMPENSATING BALANCES are the funds a business might be required to keep in a deposit or reserve account to help offset what the bank perceives as risk. The lender might require that an amount based on the business' average account balance or a certain percentage of the face value of the loan be maintained in a deposit account.

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